Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

Bulletin No. 2015-XX Draft V SBR - 1 IRC Handout August 6, 2015

Line

No.

USSGL

Acct. USSGL Account Title Debit/Credit Begin/End Auth Type Code Fed/NonFed TAS Status Fund Type Addl. Info.

Budgetary resources:

1000

1000 412200 Authority Adjusted for Interest on the Bureau of 

the Fiscal Service Securities

D/C B U EG 3

1000 412600 Amounts Appropriated From Specific Invested 

TAFS - Receivable

D/C B B/P F U/E ES/ET 3

1000 412700 Amounts Appropriated From Specific Invested 

TAFS - Payable

D/C B F U/E EG/ES/ET 3

1000 413600 Contract Authority To Be Liquidated by Trust 

Funds

D/C B U ET 3

1000 413700 Transfers of Contract Authority - Allocation D/C B F U ET 3

1000 413900 Contract Authority Carried Forward D/C B U EG/EP/ER/ES/ET 3

1000 414900 Borrowing Authority Carried Forward D/C B U EG/EP/ER/ET 3

1000 415300 Transfers of Contract Authority - Nonallocation D/C B F U ET 3

1000 416600 Allocations of Realized Authority - To Be 

Transferred From Invested Balances

D/C B F U EG/EP/ES/ET 3

1000 417100 Nonallocation Transfers of Invested Balances - 

Receivable

D/C B F U/E EG/ES/ET 3

1000 417200 Nonallocation Transfers of Invested Balances - 

Payable

D/C B F U EP/ES/ET

1000 420100 Total Actual Resources - Collected D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1000 422100 Unfilled Customer Orders Without Advance D/C B E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1000 422200 Unfilled Customer Orders With Advance D/C B E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1000 422500 Expenditure Transfers from Trust Funds - 

Receivable

D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1000 425100 Reimbursements and Other Income Earned - 

Receivable

D/C B E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1000 428300 Interest Receivable From Treasury D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1000 428500 Receivable From the Liquidating Fund D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1000 428600 Receivable From the Financing Fund D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1000 428700 Other Federal Receivables D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1000 429500 Adjustments to the Exchange Stabilization Fund D/C B U EP 3

1000 436000 Appropriation Purpose Fulfilled - Balance Not 

Available

C B U EC/EG/EM/EP/ER/ES/ET/TR

1000 438400 Temporary Reduction/Cancellation Returned by 

Appropriation

D/C B S U/E EG/EP/ER/ET/TR 3

USSGL Crosswalk - Statement of Budgetary Resources

Unobligated balance brought forward, Oct 1
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

Bulletin No. 2015-XX Draft V SBR - 2 IRC Handout August 6, 2015

Line

No.

USSGL

Acct. USSGL Account Title Debit/Credit Begin/End Auth Type Code Fed/NonFed TAS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources

1000 438400 Temporary Reduction/Cancellation Returned by 

Appropriation

D/C B B U EP/ER/ES/ET 3

1000 438400 Temporary Reduction/Cancellation Returned by 

Appropriation

D/C B P U/E EP/ER/ES/ET 3

1000 438400 Temporary Reduction/Cancellation Returned by 

Appropriation

D/C B C U ES/ET 3

1000 438400 Temporary Reduction/Cancellation Returned by 

Appropriation

D/C B D U/E ES/ET 3

1000 438400 Temporary Reduction/Cancellation Returned by 

Appropriation

D/C B P E EG 3

1000 439400 Receipts Unavailable for Obligation Upon 

Collection

D/C B U ES/ET 3

1000 439700 Receipts and Appropriations Temporarily 

Precluded From Obligation

D/C B C/P U ES/ET 3

1000 439800 Offsetting Collections Temporarily Precluded 

From Obligation

D/C B S U EG/EP/ER 3

1000 439800 Offsetting Collections Temporarily Precluded 

From Obligation

D/C B S E EG 3

1000 480100 Undelivered Orders - Obligations, Unpaid D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1000 480200 Undelivered Orders - Obligations, 

Prepaid/Advanced

D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1000 490100 Delivered Orders - Obligations, Unpaid D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1000 490800 Authority Outlayed Not Yet Disbursed D/C B U EG/ER 3

1020

1020 411100 Debt Liquidation Appropriations D/C E D/P U/E EG/EP/ER

1020 411200 Liquidation of Deficiency - Appropriations D/C E U/E EG/EP/ER

1020 411300 Appropriated Receipts Derived from Unavailable 

Trust or Special Fund Receipts

D/C E D/P U/E ES/ET

1020 411400 Appropriated Receipts Derived from Available 

Trust or Special Fund Receipts

D/C E D/P U/E ES/ET

1020 411500 Loan Subsidy Appropriation D/C E D/P U/E EG

1020 411600 Debt Forgiveness Appropriation D/C E P U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 411700 Loan Administrative Expense Appropriation D/C E D/P U/E EG

1020 411800 Reestimated Loan Subsidy Appropriation D/C E U/E EG

1020 411900 Other Appropriations Realized D/C E D/E/F/P U/E EC/EG/EM/EP/ER/ES/ET

1020 412100 Amounts Appropriated From Specific Invested 

TAFS Reclassified - Receivable - Cancellation

D/C E P/S U/E EC/EG/EM/EP/ER/ES/ET/TR

Adjustment to unobligated balance brought forward, Oct 1 (+ 

or -) (Note 28)
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

Bulletin No. 2015-XX Draft V SBR - 3 IRC Handout August 6, 2015

Line

No.

USSGL

Acct. USSGL Account Title Debit/Credit Begin/End Auth Type Code Fed/NonFed TAS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources

1020 412200 Authority Adjusted for Interest on the Bureau of 

the Fiscal Service Securities

D/C E U EG

1020 412300 Amounts Appropriated From Specific Invested 

TAFS Reclassified - Receivable - Temporary 

Reduction

D/C E P/S U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 412400 Amounts Appropriated From Specific Invested 

TAFS Reclassified - Payable - Temporary 

Reduction/Cancellation

D/C E U ES/ET

1020 412400 Amounts Appropriated From Specific Invested 

TAFS Reclassified - Payable - Temporary 

Reduction/Cancellation

D/C E U/E EG

1020 412500 Loan Modification Adjustment Transfer 

Appropriation

D/C E U/E EG/EP/ER

1020 412600 Amounts Appropriated From Specific Invested 

TAFS - Receivable

D/C E B/P F U/E ES/ET

1020 412700 Amounts Appropriated From Specific Invested 

TAFS - Payable

D/C E F U/E ET

1020 412800 Amounts Appropriated From Specific Invested 

TAFS - Transfers-In

D/C E B/P F U/E ES/ET

1020 412800 Amounts Appropriated From Specific Invested 

TAFS - Transfers-In

D/C E P F U/E EG

1020 412900 Amounts Appropriated From Specific Invested 

TAFS - Transfers-Out

D/C E B/P F U/E ES/ET

1020 412900 Amounts Appropriated From Specific Invested 

TAFS - Transfers-Out

D/C E P F U/E EG

1020 413000 Appropriation To Liquidate Contract Authority 

Withdrawn

D/C E U EC/EG/EM/EP/ER/ES/ET/TR

1020 413100 Current-Year Contract Authority Realized D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 413200 Substitution of Contract Authority D/C E S U ER

1020 413300 Decreases to Indefinite Contract Authority D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 413400 Contract Authority Withdrawn D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 413500 Contract Authority Liquidated D/C E P/S U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 413600 Contract Authority To Be Liquidated by Trust 

Funds

D/C E U ET

1020 413700 Transfers of Contract Authority - Allocation D/C E F U ET

1020 413800 Appropriation To Liquidate Contract Authority D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 414000 Substitution of Borrowing Authority D/C E P/S U EG/EP

1020 414100 Current-Year Borrowing Authority Realized D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

Bulletin No. 2015-XX Draft V SBR - 4 IRC Handout August 6, 2015

Line

No.

USSGL

Acct. USSGL Account Title Debit/Credit Begin/End Auth Type Code Fed/NonFed TAS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources

1020 414300 Current-Year Decreases to Indefinite Borrowing 

Authority Realized

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 414400 Borrowing Authority Withdrawn D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 414600 Actual Repayments of Debt, Current-Year 

Authority

D/C E P/S U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 414600 Actual Repayments of Debt, Current-Year 

Authority

D/C E B U EP/ER/ET

1020 414700 Actual Repayments of Debt, Prior-Year Balances D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 415000 Reappropriations - Transfers-In D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 415100 Actual Capital Transfers to the General Fund of 

the Treasury, Current-Year Authority

D/C E S U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 415100 Actual Capital Transfers to the General Fund of 

the Treasury, Current-Year Authority

D/C E P U ES

1020 415200 Actual Capital Transfers to the General Fund of 

the Treasury, Prior-Year Balances

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 415300 Transfers of Contract Authority - Nonallocation D/C E F U ET

1020 415400 Appropriation To Liquidate Contract Authority - 

Nonallocation - Transferred

D/C E U ET

1020 415500 Appropriation To Liquidate Contract Authority - 

Allocation - Transferred

D/C E U ET

1020 415700 Authority Made Available From Receipt or 

Appropriation Balances Previously Precluded 

From Obligation

D/C E P U ET

1020 415800 Authority Made Available From Offsetting 

Collection Balances Previously Precluded From 

Obligation

D/C E U EP/ER/ET

1020 415800 Authority Made Available From Offsetting 

Collection Balances Previously Precluded From 

Obligation

D/C E U/E EG

1020 416600 Allocations of Realized Authority - To Be 

Transferred From Invested Balances

D/C E F U EG/EP/ES/ET

1020 416700 Allocations of Realized Authority - Transferred 

From Invested Balances

D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 416800 Allocations of Realized Authority Reclassified - 

Authority To Be Transferred From Invested 

Balances - Temporary Reduction

D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 417000 Transfers - Current-Year Authority D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

Bulletin No. 2015-XX Draft V SBR - 5 IRC Handout August 6, 2015

Line

No.

USSGL

Acct. USSGL Account Title Debit/Credit Begin/End Auth Type Code Fed/NonFed TAS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources

1020 417100 Nonallocation Transfers of Invested Balances - 

Receivable

D/C E F U/E EG/ES/ET

1020 417200 Nonallocation Transfers of Invested Balances - 

Payable

D/C E F U EP/ES/ET

1020 417300 Nonallocation Transfers of Invested Balances - 

Transferred

D/C E F U/E EG/EP/ES/ET

1020 417500 Allocation Transfers of Current-Year Authority for 

Noninvested Accounts

D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 417600 Allocation Transfers of Prior-Year Balances D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 419000 Transfers - Prior-Year Balances D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 419100 Balance Transfers - Extension of Availability 

Other Than Reappropriations

D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 419200 Balance Transfers - Unexpired to Expired D/C E P/S U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 419300 Balance Transfers - Unobligated Balances - 

Legislative Change of Purpose

D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 419600 Balance Transfers-In - Expired to Expired D E P/S E EC/EG/EM/EP/ER/ES/ET/TR

1020 419700 Balance Transfers-Out - Expired to Expired C E P/S E EC/EG/EM/EP/ER/ES/ET/TR

1020 421200 Liquidation of Deficiency - Offsetting Collections D/C E F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 422100 Unfilled Customer Orders Without Advance D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 422200 Unfilled Customer Orders With Advance D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 422500 Expenditure Transfers from Trust Funds - 

Receivable

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 425100 Reimbursements and Other Income Earned - 

Receivable

D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 425200 Reimbursements and Other Income Earned - 

Collected

D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 425300 Prior-Year Unfilled Customer Orders With 

Advance - Refunds Paid

D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 425500 Expenditure Transfers from Trust Funds - 

Collected

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 426000 Actual Collections of "governmental-type" Fees D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 426100 Actual Collections of Business-Type Fees D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 426200 Actual Collections of Loan Principal D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 426300 Actual Collections of Loan Interest D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 426400 Actual Collections of Rent D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 426500 Actual Collections From Sale of Foreclosed 

Property

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

Bulletin No. 2015-XX Draft V SBR - 6 IRC Handout August 6, 2015

Line

No.

USSGL

Acct. USSGL Account Title Debit/Credit Begin/End Auth Type Code Fed/NonFed TAS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources

1020 426600 Other Actual Business-Type Collections From NonFederal SourcesD/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 426700 Other Actual "governmental-type" Collections 

From Non-Federal Sources

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 427100 Actual Program Fund Subsidy Collected D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 427300 Interest Collected From Treasury D/C E U EG/EP/ER/TR

1020 427500 Actual Collections From Liquidating Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 427600 Actual Collections From Financing Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 427700 Other Actual Collections - Federal D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 428300 Interest Receivable From Treasury D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 428500 Receivable From the Liquidating Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 428600 Receivable From the Financing Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 428700 Other Federal Receivables D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 429000 Amortization of Investments in U.S. Treasury Zero 

Coupon Bonds

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 429500 Adjustments to the Exchange Stabilization Fund D/C E U EP

1020 432000 Adjustments for Changes in Prior-Year 

Allocations of Budgetary Resources

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 435000 Canceled Authority D/C E E EC/EG/EM/EP/ER/ES/ET/TR

1020 435100 Partial or Early Cancellation of Authority With a 

U.S. Treasury Warrant

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 435500 Cancellation of Appropriation From Unavailable 

Receipts

D/C E U/E ES/ET

1020 435600 Cancellation of Appropriation From Invested 

Balances

D/C E U/E ES/ET

1020 435700 Cancellation of Appropriated Amounts Receivable 

From Invested Trust or Special Funds

D/C E U/E ES/ET

1020 436000 Appropriation Purpose Fulfilled - Balance Not 

Available

C E U EC/EG/EM/EP/ER/ES/ET/TR

1020 437000 Offset to Appropriation Realized for Redemption 

of Treasury Securities

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 438200 Temporary Reduction - New Budget Authority D/C E S U/E EG/EP/ER/ES/ET/TR

1020 438200 Temporary Reduction - New Budget Authority D/C E D U/E ES/ET

1020 438200 Temporary Reduction - New Budget Authority D/C E P U/E EP/ER/ES/ET/TR

1020 438200 Temporary Reduction - New Budget Authority D/C E B U/E EP/ER/ES/ET

1020 438200 Temporary Reduction - New Budget Authority D/C E C U/E ES/ET

1020 438300 Temporary Reduction - Prior-Year Balances D/C E P U/E EP/ER/ES/ET

1020 438300 Temporary Reduction - Prior-Year Balances D/C E S U/E EG/EP/ER/TR
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

Bulletin No. 2015-XX Draft V SBR - 7 IRC Handout August 6, 2015

Line

No.

USSGL

Acct. USSGL Account Title Debit/Credit Begin/End Auth Type Code Fed/NonFed TAS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources

1020 438400 Temporary Reduction/Cancellation Returned by 

Appropriation

D/C E S U/E EG/EP/ER/ET/TR

1020 438400 Temporary Reduction/Cancellation Returned by 

Appropriation

D/C E C/D U ES/ET

1020 438400 Temporary Reduction/Cancellation Returned by 

Appropriation

D/C E P U/E EP/ER/ES/ET

1020 438400 Temporary Reduction/Cancellation Returned by 

Appropriation

D/C E B U EP/ER/ES/ET

1020 438400 Temporary Reduction/Cancellation Returned by 

Appropriation

D/C E P E EG

1020 438700 Temporary Reduction of Appropriation From 

Unavailable Receipts, New Budget Authority

D/C E U/E ES/ET

1020 438800 Temporary Reduction of Appropriation From 

Unavailable Receipts, Prior-Year Balances

D/C E U/E ES/ET

1020 439000 Reappropriations - Transfers-Out D/C E E EC/EG/EM/EP/ER/ES/ET/TR

1020 439100 Adjustments to Indefinite Appropriations D/C E U/E EG/EP/ER

1020 439200 Permanent Reduction - New Budget Authority D/C E B/D/P/R/S U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 439200 Permanent Reduction - New Budget Authority D/C E C U/E EG/EP/ER/ET

1020 439200 Permanent Reduction - New Budget Authority D/C E C U ES

1020 439300 Permanent Reduction - Prior-Year Balances D/C E B/D/P/R/S U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 439300 Permanent Reduction - Prior-Year Balances D/C E C U/E EG/EP/ER/ET

1020 439400 Receipts Unavailable for Obligation Upon 

Collection

D/C E U ES/ET

1020 439600 Special and Trust Fund Refunds and Recoveries 

Temporarily Unavailable - Receipts Unavailable 

for Obligation Upon Collection

D/C E U ES/ET

1020 439700 Receipts and Appropriations Temporarily 

Precluded From Obligation

D/C E C/P U/E ES/ET

1020 439800 Offsetting Collections Temporarily Precluded 

From Obligation

D/C E S U EG/EP/ER

1020 439800 Offsetting Collections Temporarily Precluded 

From Obligation

D/C E S E EG

1020 439900 Special and Trust Fund Refunds and Recoveries 

Temporarily Unavailable - Receipts and 

Appropriations Temporarily Precluded From 

Obligation

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 480100 Undelivered Orders - Obligations, Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 480200 Undelivered Orders - Obligations, 

Prepaid/Advanced

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

Bulletin No. 2015-XX Draft V SBR - 8 IRC Handout August 6, 2015

Line

No.

USSGL

Acct. USSGL Account Title Debit/Credit Begin/End Auth Type Code Fed/NonFed TAS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources

1020 487100 Downward Adjustments of Prior-Year Unpaid 

Undelivered Orders - Obligations, Recoveries

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 487200 Downward Adjustments of Prior-Year 

Prepaid/Advanced Undelivered Orders - 

Obligations, Refunds Collected

D/C E F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 488100 Upward Adjustments of Prior-Year Undelivered 

Orders - Obligations, Unpaid

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 488200 Upward Adjustments of Prior-Year Undelivered 

Orders - Obligations, Prepaid/Advanced

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 490100 Delivered Orders - Obligations, Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 490200 Delivered Orders - Obligations, Paid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 490800 Authority Outlayed Not Yet Disbursed D/C E U EG/ER

1020 497100 Downward Adjustments of Prior-Year Unpaid 

Delivered Orders - Obligations, Recoveries

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 497200 Downward Adjustments of Prior-Year Paid 

Delivered Orders - Obligations, Refunds Collected

D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 498100 Upward Adjustments of Prior-Year Delivered 

Orders - Obligations, Unpaid

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 498200 Upward Adjustments of Prior-Year Delivered 

Orders - Obligations, Paid

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020.5

1021

1021 487100 Downward Adjustments of Prior-Year Unpaid 

Undelivered Orders - Obligations, Recoveries

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1021 497100 Downward Adjustments of Prior-Year Unpaid 

Delivered Orders - Obligations, Recoveries

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1043

1043 404800 Anticipated Transfers to the General Fund of the 

Treasury - Prior-Year Balances

D/C E U EC/EG/EM/EP/ER/ES/ET/TR 2

1043 413400 Contract Authority Withdrawn D/C E U EC/EG/EM/EP/ER/ES/ET/TR

1043 414400 Borrowing Authority Withdrawn D/C E U EC/EG/EM/EP/ER/ES/ET/TR

1043 414700 Actual Repayments of Debt, Prior-Year Balances D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

This line is calculated. Equals sum of lines 1000 and 1020.

Other changes in unobligated balance (+ or -)

Unobligated balance brought forward, Oct 1, as adjusted

Recoveries of prior year unpaid obligations
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

Bulletin No. 2015-XX Draft V SBR - 9 IRC Handout August 6, 2015

Line

No.

USSGL

Acct. USSGL Account Title Debit/Credit Begin/End Auth Type Code Fed/NonFed TAS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources

1043 415200 Actual Capital Transfers to the General Fund of 

the Treasury, Prior-Year Balances

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1043 415300 Transfers of Contract Authority - Nonallocation D/C E F U ET 1

1043 415300 Transfers of Contract Authority - Nonallocation D/C B F U ET 1

1043 417600 Allocation Transfers of Prior-Year Balances D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR

1043 418000 Anticipated Transfers - Prior-Year Balances D/C E U EC/EG/EM/EP/ER/ES/ET/TR 2

1043 419000 Transfers - Prior-Year Balances D/C E P/S F U EC/EG/EM/EP/ER/ES/ET/TR

1043 419100 Balance Transfers - Extension of Availability 

Other Than Reappropriations

D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR

1043 419200 Balance Transfers - Unexpired to Expired D/C E P/S U/E EC/EG/EM/EP/ER/ES/ET/TR

1043 419600 Balance Transfers-In - Expired to Expired D E P/S E EC/EG/EM/EP/ER/ES/ET/TR

1043 419700 Balance Transfers-Out - Expired to Expired C E P/S E EC/EG/EM/EP/ER/ES/ET/TR

1043 419900 Transfer of Expired Expenditure Transfers - 

Receivable

D/C E F U/E ET

1043 429500 Adjustments to the Exchange Stabilization Fund D/C E U EP 1

1043 429500 Adjustments to the Exchange Stabilization Fund D/C B U EP 1

1043 431000 Anticipated Recoveries of Prior-Year Obligations D E U EC/EG/EM/EP/ER/ES/ET/TR 2

1043 432000 Adjustments for Changes in Prior-Year 

Allocations of Budgetary Resources

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1043 435000 Canceled Authority D/C E E EC/EG/EM/EP/ER/ES/ET/TR

1043 435000 Canceled Authority D/C E U EG/EM/ER/ES/ET/TR

1043 435100 Partial or Early Cancellation of Authority With a 

U.S. Treasury Warrant

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1043 435500 Cancellation of Appropriation From Unavailable 

Receipts

D/C E U/E ES/ET

1043 435600 Cancellation of Appropriation From Invested 

Balances

D/C E U/E ES/ET

1043 435700 Cancellation of Appropriated Amounts Receivable 

From Invested Trust or Special Funds

C E U/E ES/ET

1043 436000 Appropriation Purpose Fulfilled - Balance Not Available C E U EC/EG/EM/EP/ER/ES/ET/TR 1

1043 436000 Appropriation Purpose Fulfilled - Balance Not Available C B U EC/EG/EM/EP/ER/ES/ET/TR 1
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

Bulletin No. 2015-XX Draft V SBR - 10 IRC Handout August 6, 2015

Line

No.

USSGL

Acct. USSGL Account Title Debit/Credit Begin/End Auth Type Code Fed/NonFed TAS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources

1043 439600 Special and Trust Fund Refunds and Recoveries 

Temporarily Unavailable - Receipts Unavailable 

for Obligation Upon Collection

D/C E U ES/ET

1043 439900 Special and Trust Fund Refunds and Recoveries 

Temporarily Unavailable - Receipts and 

Appropriations Temporarily Precluded From 

Obligation

D/C E U ES/ET

1043 487200

Downward Adjustments of Prior-Year Prepaid/Advanced 

Undelivered Orders - Obligations, Refunds Collected D/C E F/N U EC/EG/EM/EP/ER/ES/ET/TR

1043 497200

Downward Adjustments of Prior-Year Paid Delivered 

Orders - Obligations, Refunds Collected D/C E E/F/N U EC/EG/EM/EP/ER/ES/ET/TR

1051

1290

1290 404700 Anticipated Transfers to the General Fund of the 

Treasury - Current-Year Authority

D/C E P U EC/EG/EM/EP/ER/ES/ET/TR 2

1290 405000

Anticipated Reductions to Appropriations by Offsetting 

Collections or Receipts C E U EG/ES/ET 2

1290 411100 Debt Liquidation Appropriations D/C E D/P U EG/EP/ER

1290 411200 Liquidation of Deficiency - Appropriations D/C E U EG/EP/ER

1290 411300 Appropriated Receipts Derived from Unavailable 

Trust or Special Fund Receipts

D/C E D/P U ES/ET

1290 411400 Appropriated Receipts Derived from Available 

Trust or Special Fund Receipts

D/C E D/P U ES/ET

1290 411500 Loan Subsidy Appropriation D/C E D/P U EG

1290 411600 Debt Forgiveness Appropriation D/C E P U EC/EG/EM/EP/ER/ES/ET/TR

1290 411700 Loan Administrative Expense Appropriation D/C E D/P U EG

1290 411800 Reestimated Loan Subsidy Appropriation D/C E U EG

1290 411900 Other Appropriations Realized D/C E P E EG

1290 411900 Other Appropriations Realized D/C E D/E/F/P U EC/EG/EM/EP/ER/ES/ET

1290 412000 Anticipated Indefinite Appropriations D/C E U EC/EG/EM/EP/ER/ES/ET/TR 2

1290 412100 Amounts Appropriated From Specific Invested 

TAFS Reclassified - Receivable - Cancellation

D/C E P U ES/ET

1290 412200 Authority Adjusted for Interest on the Bureau of 

the Fiscal Service Securities

D/C E U EG 1

Appropriations (discretionary and mandatory)

Unobligated balance from prior year budget authority, net

This line is calculated. Equals sum of SBR lines 1000, 1020, 

1021, and 1043
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

Bulletin No. 2015-XX Draft V SBR - 11 IRC Handout August 6, 2015

Line

No.

USSGL

Acct. USSGL Account Title Debit/Credit Begin/End Auth Type Code Fed/NonFed TAS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources

1290 412200 Authority Adjusted for Interest on the Bureau of 

the Fiscal Service Securities

D/C B U EG 1

1290 412300 Amounts Appropriated From Specific Invested 

TAFS Reclassified - Receivable - Temporary 

Reduction

D/C E P U/E EG/ES/ET

1290 412400 Amounts Appropriated From Specific Invested 

TAFS Reclassified - Payable - Temporary 

Reduction/Cancellation

D/C E U ES/ET

1290 412400 Amounts Appropriated From Specific Invested 

TAFS Reclassified - Payable - Temporary 

Reduction/Cancellation

D/C E U/E EG

1290 412500 Loan Modification Adjustment Transfer 

Appropriation

D/C E U EG/EP/ER

1290 412600 Amounts Appropriated From Specific Invested 

TAFS - Receivable

D/C E P F U/E ES/ET 1

1290 412600 Amounts Appropriated From Specific Invested 

TAFS - Receivable

D/C B P F U/E ES/ET 1

1290 412700 Amounts Appropriated From Specific Invested 

TAFS - Payable

D/C E F U/E EG/ET 1

1290 412700 Amounts Appropriated From Specific Invested 

TAFS - Payable

D/C B F U/E EG/ET 1

1290 412700 Amounts Appropriated From Specific Invested 

TAFS - Payable

D/C E F U ES 1

1290 412700 Amounts Appropriated From Specific Invested 

TAFS - Payable

D/C B F U ES 1

1290 412800 Amounts Appropriated From Specific Invested 

TAFS - Transfers-In

D/C E P F U/E EG/ES/ET

1290 412900 Amounts Appropriated From Specific Invested 

TAFS - Transfers-Out

D/C E P F U/E EG/ES/ET

1290 413000 Appropriation To Liquidate Contract Authority 

Withdrawn

D/C E U EC/EG/EM/EP/ER/ES/ET/TR

1290 413500 Contract Authority Liquidated D/C E P U EC/EG/EM/EP/ER/ES/ET/TR

1290 413600 Contract Authority To Be Liquidated by Trust 

Funds

D/C E U ET 1

1290 413600 Contract Authority To Be Liquidated by Trust 

Funds

D/C B U ET 1

1290 413800 Appropriation To Liquidate Contract Authority D/C E U EG/EP/ER/ES/ET

1290 414000 Substitution of Borrowing Authority D/C E P U EG/EP
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

Bulletin No. 2015-XX Draft V SBR - 12 IRC Handout August 6, 2015

Line

No.

USSGL

Acct. USSGL Account Title Debit/Credit Begin/End Auth Type Code Fed/NonFed TAS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources

1290 414600 Actual Repayments of Debt, Current-Year 

Authority

D/C E P U EC/EG/EM/EP/ER/ES/ET/TR

1290 415000 Reappropriations - Transfers-In D/C E U EC/EG/EM/EP/ER/ES/ET/TR

1290 415100 Actual Capital Transfers to the General Fund of 

the Treasury, Current-Year Authority

D/C E P U ES

1290 415400 Appropriation To Liquidate Contract Authority - 

Nonallocation - Transferred

D/C E U ET

1290 415500 Appropriation To Liquidate Contract Authority - 

Allocation - Transferred

D/C E U ET

1290 415700 Authority Made Available From Receipt or 

Appropriation Balances Previously Precluded 

From Obligation

D/C E P U EG/ES/ET

1290 416000 Anticipated Transfers - Current-Year Authority D/C E P U EC/EG/EM/EP/ER/ES/ET/TR 2

1290 416500 Allocations of Authority - Anticipated From 

Invested Balances

D/C E U EC/EG/EM/EP/ER/ES/ET/TR 2

1290 416600 Allocations of Realized Authority - To Be 

Transferred From Invested Balances

D/C E F U EG/EP/ES/ET 1

1290 416600 Allocations of Realized Authority - To Be 

Transferred From Invested Balances

D/C B F U EG/EP/ES/ET 1

1290 416700 Allocations of Realized Authority - Transferred 

From Invested Balances

D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR

1290 416800 Allocations of Realized Authority Reclassified - 

Authority To Be Transferred From Invested 

Balances - Temporary Reduction

D/C E F U EC/EG/EM/EP/ER/ES/ET/TR

1290 417000 Transfers - Current-Year Authority D/C E P F U EC/EG/EM/EP/ER/ES/ET/TR

1290 417100 Nonallocation Transfers of Invested Balances - 

Receivable

D E F U/E ES/ET 1

1290 417100 Nonallocation Transfers of Invested Balances - 

Receivable

D B F U/E ES/ET 1

1290 417200 Nonallocation Transfers of Invested Balances - 

Payable

C E F U ES/ET 1

1290 417200 Nonallocation Transfers of Invested Balances - 

Payable

C B F U ES/ET 1

1290 417300 Nonallocation Transfers of Invested Balances - 

Transferred

D/C E F U/E ES/ET

1290 417500 Allocation Transfers of Current-Year Authority for 

Noninvested Accounts

D/C E P F U EC/EG/EM/EP/ER/ES/ET/TR

1290 418300 Anticipated Balance Transfers - Unobligated 

Balances - Legislative Change of Purpose

D/C E P/R U EC/EG/EM/EP/ER/ES/ET/TR 2
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

Bulletin No. 2015-XX Draft V SBR - 13 IRC Handout August 6, 2015

Line

No.

USSGL

Acct. USSGL Account Title Debit/Credit Begin/End Auth Type Code Fed/NonFed TAS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources

1290 419300 Balance Transfers - Unobligated Balances - 

Legislative Change of Purpose

D/C E P F U EC/EG/EM/EP/ER/ES/ET/TR

1290 424000

Appropriations Reduced By Offsetting Collections or 

Receipts Collected C E U EG/ES/ET 2

1290 437000 Offset to Appropriation Realized for Redemption 

of Treasury Securities

D/C E U EC/EG/EM/EP/ER/ES/ET/TR

1290 438200 Temporary Reduction - New Budget Authority D/C E D U ES/ET

1290 438200 Temporary Reduction - New Budget Authority D/C E P U EP/ER/ES/ET

1290 438300 Temporary Reduction - Prior-Year Balances D/C E P U EP/ER/ES/ET

1290 438400 Temporary Reduction/Cancellation Returned by 

Appropriation

D/C E P U/E EP/ER/ES/ET 1

1290 438400 Temporary Reduction/Cancellation Returned by 

Appropriation

D/C B P U/E EP/ER/ES/ET 1

1290 438400 Temporary Reduction/Cancellation Returned by 

Appropriation

D/C E D U ES/ET 1

1290 438400 Temporary Reduction/Cancellation Returned by 

Appropriation

D/C B D U ES/ET 1

1290 438400 Temporary Reduction/Cancellation Returned by 

Appropriation

D/C E P E EG 1

1290 438400 Temporary Reduction/Cancellation Returned by 

Appropriation

D/C B P E EG 1

1290 438700 Temporary Reduction of Appropriation From 

Unavailable Receipts, New Budget Authority

D/C E U ES/ET

1290 438800 Temporary Reduction of Appropriation From 

Unavailable Receipts, Prior-Year Balances

D/C E U ES/ET

1290 439000 Reappropriations - Transfers-Out D/C E E EC/EG/EM/EP/ER/ES/ET/TR

1290 439100 Adjustments to Indefinite Appropriations D/C E E EG

1290 439100 Adjustments to Indefinite Appropriations D/C E U EG/EP/ER

1290 439200 Permanent Reduction - New Budget Authority D/C E D/P/R U EC/EG/EM/EP/ER/ES/ET/TR

1290 439300 Permanent Reduction - Prior-Year Balances D/C E B/D/P/R/S U/E EC/EG/EM/EP/ER/ES/ET/TR

1290 439400 Receipts Unavailable for Obligation Upon 

Collection

D/C E U ES/ET 1

1290 439400 Receipts Unavailable for Obligation Upon 

Collection

D/C B U ES/ET 1

1290 439500 Authority Unavailable for Obligation Pursuant to 

Public Law - Temporary

D/C E D/P/R U EC/EG/EM/EP/ER/ES/ET/TR 5

1290 439700 Receipts and Appropriations Temporarily 

Precluded From Obligation

D/C E P U EG/ES/ET 1

1290 439700 Receipts and Appropriations Temporarily 

Precluded From Obligation

D/C B P U EG/ES/ET 1
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

Bulletin No. 2015-XX Draft V SBR - 14 IRC Handout August 6, 2015

Line

No.

USSGL

Acct. USSGL Account Title Debit/Credit Begin/End Auth Type Code Fed/NonFed TAS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources

1490

1490 404200 Estimated Indefinite Borrowing Authority D/C E U EC/EG/EM/EP/ER/ES/ET/TR 2

1490 404400 Anticipated Reductions to Borrowing Authority D/C E U EC/EG/EM/EP/ER/ES/ET/TR 2

1490 404700 Anticipated Transfers to the General Fund of the 

Treasury - Current-Year Authority

D/C E B U EP/ER 2

1490 412300 Amounts Appropriated From Specific Invested 

TAFS Reclassified - Receivable - Temporary 

Reduction

D/C E B U ES

1490 412600 Amounts Appropriated From Specific Invested 

TAFS - Receivable

D/C E B F U ES/ET 1

1490 412600 Amounts Appropriated From Specific Invested 

TAFS - Receivable

D/C B B F U ES/ET 1

1490 412800 Amounts Appropriated From Specific Invested 

TAFS - Transfers-In

D/C E B F U ES/ET

1490 412900 Amounts Appropriated From Specific Invested 

TAFS - Transfers-Out

D/C E B F U ES/ET

1490 414100 Current-Year Borrowing Authority Realized D/C E U EC/EG/EM/EP/ER/ES/ET/TR

1490 414200 Actual Repayment of Borrowing Authority 

Converted to Cash

D/C E U EG/EP/ER/TR

1490 414300 Current-Year Decreases to Indefinite Borrowing 

Authority Realized

D/C E U EC/EG/EM/EP/ER/ES/ET/TR

1490 414600 Actual Repayments of Debt, Current-Year 

Authority

D/C E B U EP/ER/ET

1490 438200 Temporary Reduction - New Budget Authority D/C E B U EP/ER/ES/ET

1490 438400 Temporary Reduction/Cancellation Returned by 

Appropriation

D/C E B U/E EP/ER/ES/ET 1

1490 438400 Temporary Reduction/Cancellation Returned by 

Appropriation

D/C B B U/E EP/ER/ES/ET 1

1490 439200 Permanent Reduction - New Budget Authority D/C E B U EC/EG/EM/EP/ER/ES/ET/TR

1490 439500

Authority Unavailable for Obligation Pursuant to Public 

Law - Temporary C E B U EP 5

1690

1690 403200 Estimated Indefinite Contract Authority D/C E U EG/EP/ER/ET 2

1690 403400 Anticipated Adjustments to Contract Authority D/C E U EG/EP/ER/ET 2

1690 413100 Current-Year Contract Authority Realized D/C E U EG/EP/ER/ES/ET

1690 413300 Decreases to Indefinite Contract Authority D/C E U EG/EP/ER/ET

1690 413700 Transfers of Contract Authority - Allocation D/C E F U ET 1

1690 413700 Transfers of Contract Authority - Allocation D/C B F U ET 1

Borrowing authority (discretionary and mandatory)

Contract authority (discretionary and mandatory)
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

Bulletin No. 2015-XX Draft V SBR - 15 IRC Handout August 6, 2015

Line

No.

USSGL

Acct. USSGL Account Title Debit/Credit Begin/End Auth Type Code Fed/NonFed TAS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources

1690 415300 Transfers of Contract Authority - Nonallocation D/C E F U ET 1

1690 415300 Transfers of Contract Authority - Nonallocation D/C B F U ET 1

1690 415700 Authority Made Available From Receipt or 

Appropriation Balances Previously Precluded 

From Obligation

D/C E C U ET

1690 416000 Anticipated Transfers - Current-Year Authority D/C E C U EG/EP/ER/ET 2

1690 438200 Temporary Reduction - New Budget Authority D/C E C U ES/ET

1690 438400 Temporary Reduction/Cancellation Returned by 

Appropriation

D/C E C U ES/ET 1

1690 438400 Temporary Reduction/Cancellation Returned by 

Appropriation

D/C B C U ES/ET 1

1690 439200 Permanent Reduction - New Budget Authority D/C E C U EG/EP/ER/ES/ET

1690 439300 Permanent Reduction - Prior-Year Balances D/C E C U EG/EP/ER/ET

1690 439500 Authority Unavailable for Obligation Pursuant to 

Public Law - Temporary

D/C E C U EG/EP/ER/ET 25
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

Bulletin No. 2015-XX Draft V SBR - 16 IRC Handout August 6, 2015

Line

No.

USSGL

Acct. USSGL Account Title Debit/Credit Begin/End Auth Type Code Fed/NonFed TAS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources

1690 439700 Receipts and Appropriations Temporarily 

Precluded From Obligation

D/C E C U ET 1

1690 439700 Receipts and Appropriations Temporarily 

Precluded From Obligation

D/C B C U ET 1

1890

1890 404700 Anticipated Transfers to the General Fund of the 

Treasury - Current-Year Authority

D/C E S U EC/EG/EM/EP/ER/ES/ET/TR 2

1890 406000 Anticipated Collections From Non-Federal 

Sources

D E U EC/EG/EM/EP/ER/ES/ET/TR 2

1890 407000 Anticipated Collections From Federal Sources D E U EC/EG/EM/EP/ER/ES/ET/TR 2

1890 412100 Amounts Appropriated From Specific Invested 

TAFS Reclassified - Receivable - Cancellation

D/C E S U EC/EG/EM/EP/ER/ES/ET/TR

1890 412300 Amounts Appropriated From Specific Invested 

TAFS Reclassified - Receivable - Temporary 

Reduction

D/C E S U EC/EG/EM/EP/ER/ES/ET/TR

1890 413200 Substitution of Contract Authority D/C E S U ER

1890 413500 Contract Authority Liquidated D/C E S U EC/EG/EM/EP/ER/ES/ET/TR

1890 414000 Substitution of Borrowing Authority D/C E S U EC/EG/EM/EP/ER/ES/ET/TR

1890 414600 Actual Repayments of Debt, Current-Year 

Authority

D/C E S U EC/EG/EM/EP/ER/ES/ET/TR

1890 415100 Actual Capital Transfers to the General Fund of 

the Treasury, Current-Year Authority

D/C E S U EC/EG/EM/EP/ER/ES/ET/TR

1890 415800 Authority Made Available From Offsetting 

Collection Balances Previously Precluded From 

Obligation

D/C E U EC/EG/EM/EP/ER/ES/ET/TR

1890 415800 Authority Made Available From Offsetting 

Collection Balances Previously Precluded From 

Obligation

D/C E E EG

1890 416000 Anticipated Transfers - Current-Year Authority D/C E S U EC/EG/EM/EP/ER/ES/ET/TR 2

1890 417000 Transfers - Current-Year Authority D/C E S F U EC/EG/EM/EP/ER/ES/ET/TR

1890 417100 Nonallocation Transfers of Invested Balances - 

Receivable

D E F U/E EG 1

1890 417100 Nonallocation Transfers of Invested Balances - 

Receivable

D B F U/E EG 1

1890 417200 Nonallocation Transfers of Invested Balances - 

Payable

C E F U EP 1

Spending authority from offsetting collections (discretionary 

and mandatory)
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

Bulletin No. 2015-XX Draft V SBR - 17 IRC Handout August 6, 2015

Line

No.

USSGL

Acct. USSGL Account Title Debit/Credit Begin/End Auth Type Code Fed/NonFed TAS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources

1890 417200 Nonallocation Transfers of Invested Balances - 

Payable

C B F U EP 1

1890 417300 Nonallocation Transfers of Invested Balances - 

Transferred

D/C E F U/E EG/EP

1890 417500 Allocation Transfers of Current-Year Authority for 

Noninvested Accounts

D/C E S F U EC/EG/EM/EP/ER/ES/ET/TR

1890 418300 Anticipated Balance Transfers - Unobligated 

Balances - Legislative Change of Purpose

D/C E S U EC/EG/EM/EP/ER/ES/ET/TR 2

1890 419300 Balance Transfers - Unobligated Balances - 

Legislative Change of Purpose

D/C E S F U EC/EG/EM/EP/ER/ES/ET/TR

1890 421000 Anticipated Reimbursements and Other Income D E U EC/EG/EM/EP/ER/ES/ET/TR 2

1890 421200 Liquidation of Deficiency - Offsetting Collections D/C E F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 421500 Anticipated Expenditure Transfers from Trust 

Funds

D E U EC/EG/EM/EP/ER/ES/ET/TR 2

1890 422100 Unfilled Customer Orders Without Advance D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 422100 Unfilled Customer Orders Without Advance D/C B E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 422200 Unfilled Customer Orders With Advance D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 422200 Unfilled Customer Orders With Advance D/C B E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 422500 Expenditure Transfers from Trust Funds - 

Receivable

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 422500 Expenditure Transfers from Trust Funds - 

Receivable

D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 425100 Reimbursements and Other Income Earned - 

Receivable

D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 425100 Reimbursements and Other Income Earned - 

Receivable

D/C B E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 425200 Reimbursements and Other Income Earned - 

Collected

D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 425300 Prior-Year Unfilled Customer Orders With 

Advance - Refunds Paid

D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 425500 Expenditure Transfers from Trust Funds - 

Collected

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 426000 Actual Collections of "governmental-type" Fees D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 426100 Actual Collections of Business-Type Fees D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 426200 Actual Collections of Loan Principal D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 426300 Actual Collections of Loan Interest D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 426400 Actual Collections of Rent D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

Bulletin No. 2015-XX Draft V SBR - 18 IRC Handout August 6, 2015

Line

No.

USSGL

Acct. USSGL Account Title Debit/Credit Begin/End Auth Type Code Fed/NonFed TAS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources

1890 426500 Actual Collections From Sale of Foreclosed 

Property

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 426600 Other Actual Business-Type Collections From NonFederal SourcesD/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 426700 Other Actual "governmental-type" Collections 

From Non-Federal Sources

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 427100 Actual Program Fund Subsidy Collected D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 427300 Interest Collected From Treasury D/C E U EG/EP/ER/TR

1890 427500 Actual Collections From Liquidating Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 427600 Actual Collections From Financing Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 427700 Other Actual Collections - Federal D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 428300 Interest Receivable From Treasury D/C E U/E EG/EP/ER/TR 1

1890 428300 Interest Receivable From Treasury D/C B U/E EG/EP/ER/TR 1

1890 428500 Receivable From the Liquidating Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 428500 Receivable From the Liquidating Fund D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 428600 Receivable From the Financing Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 428600 Receivable From the Financing Fund D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 428700 Other Federal Receivables D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 428700 Other Federal Receivables D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 429000 Amortization of Investments in U.S. Treasury Zero 

Coupon Bonds

D/C E U EC/EG/EM/EP/ER/ES/ET/TR

1890 438200 Temporary Reduction - New Budget Authority D/C E S U EG/EP/ER/ES/TR

1890 438300 Temporary Reduction - Prior-Year Balances D/C E S U EG/EP/ER/TR

1890 438400 Temporary Reduction/Cancellation Returned by 

Appropriation

D/C E S U/E EG/EP/ER/ET/TR 1

1890 438400 Temporary Reduction/Cancellation Returned by 

Appropriation

D/C B S U/E EG/EP/ER/ET/TR 1

1890 439200 Permanent Reduction - New Budget Authority D/C E S U EC/EG/EM/EP/ER/ES/ET/TR

1890 439500 Authority Unavailable for Obligation Pursuant to 

Public Law - Temporary

D/C E S U EC/EG/EM/EP/ER/ES/ET/TR 25

1890 439800 Offsetting Collections Temporarily Precluded 

From Obligation

D/C E S U EG/EP/ER 1

1890 439800 Offsetting Collections Temporarily Precluded 

From Obligation

D/C B S U EG/EP/ER 1

1890 439800 Offsetting Collections Temporarily Precluded 

From Obligation

D/C E S E EG 1

1890 439800 Offsetting Collections Temporarily Precluded 

From Obligation

D/C B S E EG 1
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

Bulletin No. 2015-XX Draft V SBR - 19 IRC Handout August 6, 2015

Line

No.

USSGL

Acct. USSGL Account Title Debit/Credit Begin/End Auth Type Code Fed/NonFed TAS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources

1890 487200 Downward Adjustments of Prior-Year 

Prepaid/Advanced Undelivered Orders - 

Obligations, Refunds Collected

D/C E F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 497200 Downward Adjustments of Prior-Year Paid 

Delivered Orders - Obligations, Refunds 

Collected

D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

1910

2190

2190 480100 Undelivered Orders - Obligations, Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

2190 480100 Undelivered Orders - Obligations, Unpaid D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

2190 480200 Undelivered Orders - Obligations, 

Prepaid/Advanced

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

2190 480200 Undelivered Orders - Obligations, 

Prepaid/Advanced

D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

2190 488100 Upward Adjustments of Prior-Year Undelivered 

Orders - Obligations, Unpaid

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

2190 488200 Upward Adjustments of Prior-Year Undelivered 

Orders - Obligations, Prepaid/Advanced

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

2190 490100 Delivered Orders - Obligations, Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

2190 490100 Delivered Orders - Obligations, Unpaid D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

2190 490200 Delivered Orders - Obligations, Paid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

2190 490800 Authority Outlayed Not Yet Disbursed D/C E U EG/ER 1

2190 490800 Authority Outlayed Not Yet Disbursed D/C B U EG/ER 1

2190 498100 Upward Adjustments of Prior-Year Delivered 

Orders - Obligations, Unpaid

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

2190 498200 Upward Adjustments of Prior-Year Delivered 

Orders - Obligations, Paid

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 4

2204

2204 451000 Apportionments D/C E U EC/EG/EM/EP/ER/ES/ET/TR

Obligations incurred (Note 31)

Unobligated balance, end of year:

Apportioned

Status of budgetary resources:

Total budgetary resources

This line is calculated. Equals sum of SBR lines 1000, 1020, 

1021, 1043, 1290, 1490, 1690, and 1890.
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

Bulletin No. 2015-XX Draft V SBR - 20 IRC Handout August 6, 2015

Line

No.

USSGL

Acct. USSGL Account Title Debit/Credit Begin/End Auth Type Code Fed/NonFed TAS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources

2204 459000 Apportionments - Anticipated Resources - 

Programs Subject to Apportionment

D/C E U EC/EG/EM/EP/ER/ES/ET/TR 2

2204 461000 Allotments - Realized Resources D/C E U EC/EG/EM/EP/ER/ES/ET/TR

2204 470000 Commitments - Programs Subject to 

Apportionment

D/C E U EC/EG/EM/EP/ER/ES/ET/TR

2304

2304 462000 Unobligated Funds Exempt From Apportionment D/C E U EC/EG/EM/EP/ER/ES/ET/TR

2304 469000 Anticipated Resources - Programs Exempt From 

Apportionment

D/C E U EC/EG/EM/EP/ER/ES/ET/TR 2

2304 472000 Commitments - Programs Exempt From 

Apportionment

D/C E U EC/EG/EM/EP/ER/ES/ET/TR

2404

2404 406000 Anticipated Collections From Non-Federal 

Sources

C E U EC/EG/EM/EP/ER/ES/ET/TR 2

2404 407000 Anticipated Collections From Federal Sources C E U EC/EG/EM/EP/ER/ES/ET/TR 2

2404 421000 Anticipated Reimbursements and Other Income C E U EC/EG/EM/EP/ER/ES/ET/TR 2

2404 421500 Anticipated Expenditure Transfers from Trust 

Funds

C E U EC/EG/EM/EP/ER/ES/ET/TR 2

2404 431000 Anticipated Recoveries of Prior-Year Obligations C E U EC/EG/EM/EP/ER/ES/ET/TR 2

2404 442000 Unapportioned Authority - Pending Rescission D/C E U EC/EG/EM/EP/ER/ES/ET/TR

2404 443000 Unapportioned Authority - OMB Deferral D/C E U EC/EG/EM/EP/ER/ES/ET/TR

2404 445000 Unapportioned Authority D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

2404 463000 Funds Not Available for Commitment/Obligation D/C E U EC/EG/EM/EP/ER/ES/ET/TR

2404 463500 Funds Not Available - Adjustments to the 

Exchange Stabilization Fund

D/C E U EG/EP

2404 465000 Allotments - Expired Authority D/C E E EC/EG/EM/EP/ER/ES/ET/TR

2490

Exempt from apportionment

Unapportioned

Total unobligated balance, end of year

This line is calculated. Equals sum of SBR lines 2204, 2304, 

and 2404.
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

Bulletin No. 2015-XX Draft V SBR - 21 IRC Handout August 6, 2015

Line

No.

USSGL

Acct. USSGL Account Title Debit/Credit Begin/End Auth Type Code Fed/NonFed TAS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources

2500

3000

3000 480100 Undelivered Orders - Obligations, Unpaid D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR

3000 490100 Delivered Orders - Obligations, Unpaid D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR

3006

3006 480100 Undelivered Orders - Obligations, Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3006 483100 Undelivered Orders - Obligations Transferred, 

Unpaid

D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR

3006 487100 Downward Adjustments of Prior-Year Unpaid 

Undelivered Orders - Obligations, Recoveries

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3006 488100 Upward Adjustments of Prior-Year Undelivered 

Orders - Obligations, Unpaid

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3006 490100 Delivered Orders - Obligations, Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3006 493100 Delivered Orders - Obligations Transferred, 

Unpaid

D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR

3006 497100 Downward Adjustments of Prior-Year Unpaid 

Delivered Orders - Obligations, Recoveries

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3006 498100 Upward Adjustments of Prior-Year Delivered 

Orders - Obligations, Unpaid

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3012

3012 480100 Undelivered Orders - Obligations, Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3012 480100 Undelivered Orders - Obligations, Unpaid D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3012 480200 Undelivered Orders - Obligations, 

Prepaid/Advanced

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3012 480200 Undelivered Orders - Obligations, 

Prepaid/Advanced

D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3012 488100 Upward Adjustments of Prior-Year Undelivered 

Orders - Obligations, Unpaid

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

Unpaid obligations, brought forward, Oct 1

Adjustment to unpaid obligations, start of year (+ or -) (Note 

28)

Obligations incurred

This line is calculated. Equals sum of SBR lines 2190 and 

2490.

Change in obligated balance:

Unpaid obligations:

Total budgetary resources
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

Bulletin No. 2015-XX Draft V SBR - 22 IRC Handout August 6, 2015

Line

No.

USSGL

Acct. USSGL Account Title Debit/Credit Begin/End Auth Type Code Fed/NonFed TAS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources

3012 488200 Upward Adjustments of Prior-Year Undelivered 

Orders - Obligations, Prepaid/Advanced

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3012 490100 Delivered Orders - Obligations, Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3012 490100 Delivered Orders - Obligations, Unpaid D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3012 490200 Delivered Orders - Obligations, Paid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3012 490800 Authority Outlayed Not Yet Disbursed D/C E U EG/ER 1

3012 490800 Authority Outlayed Not Yet Disbursed D/C B U EG/ER 1

3012 498100 Upward Adjustments of Prior-Year Delivered 

Orders - Obligations, Unpaid

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3012 498200 Upward Adjustments of Prior-Year Delivered 

Orders - Obligations, Paid

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3020

3020 480200 Undelivered Orders - Obligations, 

Prepaid/Advanced

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3020 480200 Undelivered Orders - Obligations, 

Prepaid/Advanced

D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3020 488200 Upward Adjustments of Prior-Year Undelivered 

Orders - Obligations, Prepaid/Advanced

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3020 490200 Delivered Orders - Obligations, Paid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3020 490800 Authority Outlayed Not Yet Disbursed D/C E U EG/ER 1

3020 490800 Authority Outlayed Not Yet Disbursed D/C B U EG/ER 1

3020 498200 Upward Adjustments of Prior-Year Delivered 

Orders - Obligations, Paid

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3032

3032 483100 Undelivered Orders - Obligations Transferred, 

Unpaid

D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR

3032 493100 Delivered Orders - Obligations Transferred, 

Unpaid

D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR

3042

3042 487100 Downward Adjustments of Prior-Year Unpaid 

Undelivered Orders - Obligations, Recoveries

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3042 497100 Downward Adjustments of Prior-Year Unpaid 

Delivered Orders - Obligations, Recoveries

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

Outlays (gross) (-)

Actual transfers, unpaid obligations (net) (+ or -)

Recoveries of prior year unpaid obligations (-)
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

Bulletin No. 2015-XX Draft V SBR - 23 IRC Handout August 6, 2015

Line

No.

USSGL

Acct. USSGL Account Title Debit/Credit Begin/End Auth Type Code Fed/NonFed TAS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources

3050

3050 480100 Undelivered Orders - Obligations, Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3050 483100 Undelivered Orders - Obligations Transferred, 

Unpaid

D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR

3050 487100 Downward Adjustments of Prior-Year Unpaid 

Undelivered Orders - Obligations, Recoveries

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3050 488100 Upward Adjustments of Prior-Year Undelivered 

Orders - Obligations, Unpaid

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3050 490100 Delivered Orders - Obligations, Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3050 493100 Delivered Orders - Obligations Transferred, 

Unpaid

D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR

3050 497100 Downward Adjustments of Prior-Year Unpaid 

Delivered Orders - Obligations, Recoveries

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3050 498100 Upward Adjustments of Prior-Year Delivered 

Orders - Obligations, Unpaid

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3060

3060 422100 Unfilled Customer Orders Without Advance D/C B E/F U/E EC/EG/EM/EP/ER/ES/ET/TR

3060 422500 Expenditure Transfers from Trust Funds - 

Receivable

D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR

3060 425100 Reimbursements and Other Income Earned - 

Receivable

D/C B E/F U/E EC/EG/EM/EP/ER/ES/ET/TR

3060 428300 Interest Receivable From Treasury D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR

3060 428500 Receivable From the Liquidating Fund D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR

3060 428600 Receivable From the Financing Fund D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR

3060 428700 Other Federal Receivables D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR

3066

3066 419900 Transfer of Expired Expenditure Transfers - 

Receivable

D/C E F U/E ET

3066 422100 Unfilled Customer Orders Without Advance D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR

3066 422500 Expenditure Transfers from Trust Funds - 

Receivable

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3066 423000 Unfilled Customer Orders Without Advance - 

Transferred

D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR

3066 423200 Appropriation Trust Fund Expenditure Transfers - 

Receivable - Transferred

D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR

Unpaid obligations, end of year

Uncollected payments:

Uncollected pymts, Fed sources, brought forward, Oct 1 (-)

Adjustment to uncollected pymts, Fed sources, start of year (+ 

or -) (Note 28)
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

Bulletin No. 2015-XX Draft V SBR - 24 IRC Handout August 6, 2015

Line

No.

USSGL

Acct. USSGL Account Title Debit/Credit Begin/End Auth Type Code Fed/NonFed TAS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources

3066 423300 Reimbursements and Other Income Earned - 

Receivable - Transferred

D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR

3066 423400 Other Federal Receivables - Transferred D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR

3066 425100 Reimbursements and Other Income Earned - 

Receivable

D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR

3066 428300 Interest Receivable From Treasury D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3066 428500 Receivable From the Liquidating Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3066 428600 Receivable From the Financing Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3066 428700 Other Federal Receivables D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3072

3072 422100 Unfilled Customer Orders Without Advance D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3072 422100 Unfilled Customer Orders Without Advance D/C B E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3072 422500 Expenditure Transfers from Trust Funds - 

Receivable

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3072 422500 Expenditure Transfers from Trust Funds - 

Receivable

D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3072 425100 Reimbursements and Other Income Earned - 

Receivable

D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3072 425100 Reimbursements and Other Income Earned - 

Receivable

D/C B E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3072 428300 Interest Receivable From Treasury D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3072 428300 Interest Receivable From Treasury D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3072 428500 Receivable From the Liquidating Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3072 428500 Receivable From the Liquidating Fund D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3072 428600 Receivable From the Financing Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3072 428600 Receivable From the Financing Fund D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3072 428700 Other Federal Receivables D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3072 428700 Other Federal Receivables D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3082

3082 419900 Transfer of Expired Expenditure Transfers - 

Receivable

D/C E F U/E ET

3082 423000 Unfilled Customer Orders Without Advance - 

Transferred

D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR

3082 423200 Appropriation Trust Fund Expenditure Transfers - 

Receivable - Transferred

D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR

3082 423300 Reimbursements and Other Income Earned - 

Receivable - Transferred

D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR

3082 423400 Other Federal Receivables - Transferred D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR

Change in uncollected pymts, Fed sources (+ or-)

Actual transfers, uncollected pymts, Fed sources (net) (+ or -)
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

Bulletin No. 2015-XX Draft V SBR - 25 IRC Handout August 6, 2015

Line

No.

USSGL

Acct. USSGL Account Title Debit/Credit Begin/End Auth Type Code Fed/NonFed TAS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources

3090

3090 419900 Transfer of Expired Expenditure Transfers - 

Receivable

D/C E F U/E ET

3090 422100 Unfilled Customer Orders Without Advance D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR

3090 422500 Expenditure Transfers from Trust Funds - 

Receivable

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3090 423000 Unfilled Customer Orders Without Advance - 

Transferred

D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR

3090 423200 Appropriation Trust Fund Expenditure Transfers - 

Receivable - Transferred

D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR

3090 423300 Reimbursements and Other Income Earned - 

Receivable - Transferred

D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR

3090 423400 Other Federal Receivables - Transferred D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR

3090 425100 Reimbursements and Other Income Earned - 

Receivable

D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR

3090 428300 Interest Receivable From Treasury D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3090 428500 Receivable From the Liquidating Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3090 428600 Receivable From the Financing Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3090 428700 Other Federal Receivables D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3100

3200 Obligated balance, end of year (+ or -)

This line is calculated. Equals sum of detailed SBR lines 3000, 

3006, 3012, 3020, 3032, 3042, 3060, 3066, 3072 and 3082. Line 

3200 also equals the sum of SBR lines 3050 and 3090.

Budget authority and outlays, net:

Memorandum (non-add) entries

Obligated balance, start of year (+ or -)

This line is calculated. Equals sum of SBR lines 3000, 3006, 

3060, and 3066

Uncollected pymts, Fed sources, end of year (-)
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

Bulletin No. 2015-XX Draft V SBR - 26 IRC Handout August 6, 2015

Line

No.

USSGL

Acct. USSGL Account Title Debit/Credit Begin/End Auth Type Code Fed/NonFed TAS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources

4175

4177

4177 421200 Liquidation of Deficiency - Offsetting Collections D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

4177 422200 Unfilled Customer Orders With Advance D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4177 422200 Unfilled Customer Orders With Advance D/C B E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4177 425200 Reimbursements and Other Income Earned - 

Collected

D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

4177 425300 Prior-Year Unfilled Customer Orders With 

Advance - Refunds Paid

D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

4177 425500 Expenditure Transfers from Trust Funds - 

Collected

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4177 426000 Actual Collections of "governmental-type" Fees D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4177 426100 Actual Collections of Business-Type Fees D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4177 426200 Actual Collections of Loan Principal D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4177 426300 Actual Collections of Loan Interest D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4177 426400 Actual Collections of Rent D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4177 426500 Actual Collections From Sale of Foreclosed 

Property

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4177 426600 Other Actual Business-Type Collections From NonFederal SourcesD/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4177 426700 Other Actual "governmental-type" Collections 

From Non-Federal Sources

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4177 427100 Actual Program Fund Subsidy Collected D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4177 427300 Interest Collected From Treasury D/C E U EG/EP/ER/TR

4177 427500 Actual Collections From Liquidating Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4177 427600 Actual Collections From Financing Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4177 427700 Other Actual Collections - Federal D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4177 429000 Amortization of Investments in U.S. Treasury Zero 

Coupon Bonds

D/C E U EP/ER/TR

Budget authority, gross (discretionary and mandatory)

This line is calculated. Equals sum of SBR lines 1290, 1490, 

1690 and 1890.

Actual offsetting collections (discretionary and mandatory) (-)
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

Bulletin No. 2015-XX Draft V SBR - 27 IRC Handout August 6, 2015

Line

No.

USSGL

Acct. USSGL Account Title Debit/Credit Begin/End Auth Type Code Fed/NonFed TAS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources

4177 487200 Downward Adjustments of Prior-Year 

Prepaid/Advanced Undelivered Orders - 

Obligations, Refunds Collected

D/C E F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

4177 497200 Downward Adjustments of Prior-Year Paid 

Delivered Orders - Obligations, Refunds Collected

D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

4178

4178 422100 Unfilled Customer Orders Without Advance D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4178 422100 Unfilled Customer Orders Without Advance D/C B E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4178 422500 Expenditure Transfers from Trust Funds - 

Receivable

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4178 422500 Expenditure Transfers from Trust Funds - 

Receivable

D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4178 425100 Reimbursements and Other Income Earned - 

Receivable

D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4178 425100 Reimbursements and Other Income Earned - 

Receivable

D/C B E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4178 428300 Interest Receivable From Treasury D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4178 428300 Interest Receivable From Treasury D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4178 428500 Receivable From the Liquidating Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4178 428500 Receivable From the Liquidating Fund D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4178 428600 Receivable From the Financing Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4178 428600 Receivable From the Financing Fund D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4178 428700 Other Federal Receivables D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4178 428700 Other Federal Receivables D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4179

4179 404700 Anticipated Transfers to the General Fund of the 

Treasury - Current-Year Authority

D/C E S U EC/EG/EM/EP/ER/ES/ET/TR 2

4179 406000 Anticipated Collections From Non-Federal 

Sources

D E U EC/EG/EM/EP/ER/ES/ET/TR 2

4179 407000 Anticipated Collections From Federal Sources D E U EC/EG/EM/EP/ER/ES/ET/TR 2

4179 416000 Anticipated Transfers - Current-Year Authority D/C E S U EC/EG/EM/EP/ER/ES/ET/TR 2

Change in uncollected pymts, Fed sources (discretionary and 

mandatory) (+ or -)

Anticipated offsetting collections (discretionary and 

mandatory) (+ or -)
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

Bulletin No. 2015-XX Draft V SBR - 28 IRC Handout August 6, 2015

Line

No.

USSGL

Acct. USSGL Account Title Debit/Credit Begin/End Auth Type Code Fed/NonFed TAS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources

4179 421000 Anticipated Reimbursements and Other Income D E U EC/EG/EM/EP/ER/ES/ET/TR 2

4179 421500 Anticipated Expenditure Transfers from Trust 

Funds

D E U EC/EG/EM/EP/ER/ES/ET/TR 2

4180

4185

4185 480200 Undelivered Orders - Obligations, 

Prepaid/Advanced

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4185 480200 Undelivered Orders - Obligations, 

Prepaid/Advanced

D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4185 488200 Upward Adjustments of Prior-Year Undelivered 

Orders - Obligations, Prepaid/Advanced

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4185 490200 Delivered Orders - Obligations, Paid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4185 490800 Authority Outlayed Not Yet Disbursed D/C E U EG/ER 1

4185 490800 Authority Outlayed Not Yet Disbursed D/C B U EG/ER 1

4185 498200 Upward Adjustments of Prior-Year Delivered 

Orders - Obligations, Paid

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4187

4187 421200 Liquidation of Deficiency - Offsetting Collections D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 422200 Unfilled Customer Orders With Advance D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4187 422200 Unfilled Customer Orders With Advance D/C B E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4187 425200 Reimbursements and Other Income Earned - 

Collected

D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 425300 Prior-Year Unfilled Customer Orders With 

Advance - Refunds Paid

D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 425500 Expenditure Transfers from Trust Funds - 

Collected

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 426000 Actual Collections of "governmental-type" Fees D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 426100 Actual Collections of Business-Type Fees D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 426200 Actual Collections of Loan Principal D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 426300 Actual Collections of Loan Interest D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

This line is calculated. Equals sum of SBR lines 4175, 4177, 

4178 and 4179.

Outlays, gross (discretionary and mandatory)

Actual offsetting collections (discretionary and mandatory) (-)

Budget authority, net (total) (discretionary and mandatory)
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

Bulletin No. 2015-XX Draft V SBR - 29 IRC Handout August 6, 2015

Line

No.

USSGL

Acct. USSGL Account Title Debit/Credit Begin/End Auth Type Code Fed/NonFed TAS Status Fund Type Addl. Info.

USSGL Crosswalk - Statement of Budgetary Resources

4187 426400 Actual Collections of Rent D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 426500 Actual Collections From Sale of Foreclosed 

Property

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 426600 Other Actual Business-Type Collections From NonFederal SourcesD/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 426700 Other Actual "governmental-type" Collections 

From Non-Federal Sources

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 427100 Actual Program Fund Subsidy Collected D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 427300 Interest Collected From Treasury D/C E U EG/EP/ER/TR

4187 427500 Actual Collections From Liquidating Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 427600 Actual Collections From Financing Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 427700 Other Actual Collections - Federal D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 429000 Amortization of Investments in U.S. Treasury Zero 

Coupon Bonds

D/C E U EP/ER/TR

4187 487200 Downward Adjustments of Prior-Year 

Prepaid/Advanced Undelivered Orders - 

Obligations, Refunds Collected

D/C E F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 497200 Downward Adjustments of Prior-Year Paid 

Delivered Orders - Obligations, Refunds Collected

D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

4190

4200

4210

(Not supported by USSGL)

Agency outlays, net (discretionary and mandatory)

(Not supported by USSGL)

Outlays, net (total) (discretionary and mandatory)

Distributed offsetting receipts (-)

This line is calculated. Equals sum of SBR lines 4185 and 

4187.
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

Bulletin No. 2015-XX Draft V SBR - 29 IRC Handout August 6, 2015

Footnotes and Additional Information

1. When the same SBR line number uses both a beginning (B) and ending (E) balance for the same USSGL account, the beginning balance is subtracted from the ending 

balance.

2. Anticipated amounts should be zero for the yearend preclosing trial balance.

3. The total of the specified balances in the USSGL accounts for this line should equal the beginning balances of USSGL accounts 445000, 465000, and 462000.

4. Distributed offsetting receipt accounts are included to reconcile to information in the Budget of the United States Government and the Combined Statement of Receipts, 

Outlays, and Balances of the United States Government. This line must equal cash deposits for distributed offsetting receipts to Treasury that are reported on FMS 224, FMS 

1219, and FMS 1220. In all cases, include only amounts collected, deposited, and distributed in offsetting receipt accounts. 

5. This line corresponds with SF133/P&FSchedule P line 1020. However, budgetary and financial statement requirements for reporting adjustments differs from one 

another. For budgetary reporting, materiality thresholds do not apply, whereas for financial statement reporting, materiality thresholds do apply. Therefore the balance of this 

line will not always tie with the balance of SF133/P&FSchedule P line 1020.

6. This line corresponds with SF133/P&FSchedule P line 3016. However, budgetary and financial statement requirements for reporting adjustments differs from one 

another. For budgetary reporting, materiality thresholds do not apply, whereas for financial statement reporting, materiality thresholds do apply. Therefore the balance of this 

line will not always tie with the balance of SF133/P&FSchedule P line 3016.

7. USSGL account balance should be zero for the yearend preclosing trial balance.